After a little more research, it appears that this car was built in Belgium by a company called Fas Sport that specializes in tuning GMGMUnited States of America, 1998 > present8 models240 photos vehicles.

There is a video on Youtube showing the Matiz being driven, and it appears insane. The company had to move the firewall back to fit the engine, which meant moving the rest of the interior back as well.

The seller is asking €43,000 as an opening bid for the car, and as of this writing there are four days left with no bids yet.